Digital transformation of public sector accounting through artificial intelligence to improve financial transparency and accountability

  • Arthur Reinaldo Tanihatu 
    Politeknik Negeri Ambon
    Indonesia
  • Nana Adriana
    Univeristas Pertiba
    Indonesia
  • Moh. Sholeh
    Universitas Trunodjoyo Madura
    Indonesia
  • Sukriyah Sukriyah
    Universitas Insan Pembangunan Indonesia
    Indonesia
  • Budiandru Budiandru
    FEB Universitas Muhammadiyah Prof Dr Hamka
    Indonesia

Abstract

Artificial Intelligence (AI) has emerged as a transformative technology that reshapes public sector accounting by improving financial management efficiency, transparency, and accountability. This study aims to examine the role of AI in the digital transformation of public sector accounting and its contribution to enhancing public financial governance. Using a narrative literature review approach, the study analyzes relevant books, peer-reviewed journal articles, government reports, and other scholarly publications concerning AI, digital transformation, and public sector accounting. The findings indicate that AI significantly enhances accounting efficiency through process automation, predictive financial analysis, intelligent auditing, and real-time reporting while strengthening financial transparency and institutional accountability. The Technology Acceptance Model (TAM) explains that perceived usefulness and perceived ease of use are critical determinants of successful AI adoption within public organizations. However, organizational readiness, digital infrastructure, data governance, and regulatory support remain essential prerequisites for effective implementation. The study concludes that AI-driven digital transformation provides substantial opportunities for improving public financial governance and offers strategic insights for policymakers seeking sustainable and accountable financial management systems.

Keywords
  • Artificial intelligence
  • Public sector accounting
  • Financial transparency and accountability
Lisensing Information
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Tanihatu, A. R., Adriana, N., Sholeh, M., Sukriyah, S., & Budiandru, B. (2026). Digital transformation of public sector accounting through artificial intelligence to improve financial transparency and accountability. Lentera Negeri, 7(1), 2023–2032. https://doi.org/10.29210/993090
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